The Banking Act of The Republic of China Article 32

A bank shall not extend unsecured credits to enterprises in which the bank holds three percent (3%) or more of their total paid-in capital, the bank’s responsible persons, staff, major shareholders, or any interested party of the bank’s responsible persons or the staff in charge of credit extensions; provided that consumer loans and loans extended to the government are excluded.The credit amount of the consumer loans in the preceding paragraph shall be prescribed by the central competent authority.The term "major shareholder" as used in this Act shall refer to a shareholder who holds one percent (1%) or more of the bank’s total amount of outstanding shares. Where a major shareholder is a natural person, the shares held by their spouse and minor children shall be counted in their shareholding.